The night was getting deeper and deeper, but Zhu Yunxi was completely sleepy.

He ordered Ying'er to take a pen and paper and began to record what he thought.

Ying'er stood aside obediently and waited, helping Zhu Yun polish the ink, and from time to time she would help him tidy up the table.

As if she was afraid of disturbing Zhu Yunxi's train of thought, Ying'er didn't say a word.

On the matter of commercial tax, Zhu Yunxi thought of two points.

First of all, it is necessary to set up a special tax agency, similar to the tax bureau in later generations.

This body is placed in this era, although it does not seem to have much effect than you.

Because there are too many yamen who can do this.

If nothing else, any local government can do it.

However, Zhu Yunxi did not plan to let the local government do this.

If that's the case, there's going to be a lot of trouble.

On the one hand, it is the government that may take the opportunity to exploit the common people.

On the other hand, it is the big households that collude with the government to evade taxes.

This kind of thing has happened from time to time in the past, let alone in the future?

If the matter of collecting business taxes is left to the local government, it can easily backfire, and in serious cases, it may even cause economic collapse.

Zhu Yunxi picked up the pen and put a cross on a few big characters in the local government's mansion.

If you want to collect business tax, you must have a special agency, which is directly managed by the central government and not supervised by local governments.

Moreover, the people inside must go through a lot of selection and special training......

While thinking about it, Zhu Yunxi's stomach growled.

Only then did he realize that it was late at night.

When he ate at night, he was full of thoughts about the things and intentions arranged by Lao Zhu, and he was absent-minded, and he didn't eat much at all.

Now that I come to my senses, my chest is pressed against my back when I am already hungry.

"Ying'er, go and prepare some food, don't be too troublesome, it's convenient." Zhu Yunxi said softly.

Ying'er obediently agreed: "Yes, Ying'er will go here." ”

After a while, Ying'er came back with a plate of tempting pastries.

Zhu Yunxi picked up a piece of pure white and put it in his mouth, it was soft and sweet, and it tasted really good.

At this time, Zhu Yunxi's afterglow noticed that Ying'er seemed to swallow her saliva unconsciously.

Zhu Yunxi looked at Ying'er, and Ying'er hurriedly looked away embarrassedly.

She lowered her head and looked at her toes, her face flushing slightly.

Zhu Yunxi suddenly remembered that he had been thinking about it for half a night, and Ying'er had also been serving here for half a night, and eighty percent of them were also hungry.

Thinking of this, Zhu Yunxi said softly: "Ying'er, you are also hungry, let's eat some together." ”

"Huh? The little boy ...... "Zhu Yunxi's words, Ying'er was flattered.

After all, she was just a palace maid.

And Zhu Yunxi is now the most favored grandson by Lao Zhu's side.

It seemed that because Zhu Yunxi was hungry, Ying'er's face turned even redder all of a sudden.

Like a ripe peach.

She hurriedly lowered her head and said, "Ying'er doesn't dare." ”

After all, no matter what you say, the palace maid is not qualified to dine at the same table with Zhu Yunxi.

But Zhu Yunxi didn't care at all, and said: "You're welcome, eat when you're hungry, don't worry, I won't tell others." ”

Ying'er seemed to be afraid, and hurriedly whispered: "Ying'er, thank Your Royal Highness, it's just ...... Ying'er is just a palace maid, not worthy of ......"

"Whatever is worthy or not, you will eat it." Zhu Yunxi interrupted, then pulled Ying'er's hand, let her sit next to her, and said, "This is an order." ”

Ying'er's face was embarrassed: "This ......"

"Eat it, hehe, don't worry, only we know." Zhu Yunxi said with a smile.

"Thank you......" Ying'er said in a voice almost the size of a mosquito.

Zhu Yunxi nodded and said, "Eat quickly, only when you are full will you have the strength to do things." ”

Ying'er hesitantly stretched out her hand and carefully picked up a piece of pastry and put it in her mouth.

The sweet smell made her eyebrows bend unconsciously, like a crescent moon in the sky.

Zhu Yunxi smiled with satisfaction: "That's right." ”

"Thank you...... Thank you" Ying'er also blushed and smiled embarrassedly.

While eating, Zhu Yunxi continued to think about the collection of business taxes.

Tax evasion has been a difficult problem that cannot be completely solved since ancient times.

Therefore, in order to prevent people from evading taxes, it is not enough to set up special institutions.

Soon, Zhu Yunxi thought of something.

Double-entry accounting.

Double-entry bookkeeping is a special method for linking each economic transaction with each other through two or more related accounts and recording them.

There is an objective correspondence between the accounts, and the results of the account records can be balanced on a trial basis.

For example, a merchant buys a consignment of goods worth 300,000 taels.

Not only should the money be recorded, but the money bank should also record the 300,000 taels, and register the ins and outs of the money to facilitate the accounting.

If the merchant buys this batch of goods to Jiamou with interest, and the gross profit is 500,000 taels, the merchant's income is 500,000 taels and the net profit is 200,000 taels.

Similarly, it is also necessary to record A's expenditure of 500,000 taels, and the ins and outs of these 500,000 taels have also been clearly recorded.

In this way, it is basically impossible for businessmen to make false accounts.

Every financial transaction of a businessman, and even every business, will become relatively transparent.

In this way, the possibility of exploiting loopholes is greatly reduced.

To put it simply, double-entry bookkeeping can clearly record the ins and outs of each capital flow of merchants.

It can also visually show the increase and decrease of funds.

With this method of bookkeeping, it is impossible for a businessman to unilaterally change the records of funds, and there is no way to evade taxes.

In the previous life, it was precisely because of the double-entry accounting method that the account books could be clearly audited, so that the stock market was born, a company whose shares could be traded publicly.

"Yes, just use double-entry accounting!" Zhu Yunxi's eyes lit up, and he only felt that his thoughts were pouring out like flowing water.

Ying'er on the side heard it in a fog, and recognized her as knowledgeable, but she couldn't understand what Zhu Yunxi was thinking.

One place, one place, after thinking of the double-entry accounting method, Zhu Yunxi thought of one more thing.

With double-entry accounting, it is far from enough, this method can only reduce the possibility of exploiting loopholes, but cannot completely eliminate it.

If someone buys off a bank or a tax agency, they can also evade taxes.

Although this process is extremely troublesome and dangerous, no matter what the era, there is no shortage of people who take risks for money.

"Invoice!"

Zhu Yunxi slapped his thigh.

Right! Make an invoice!

Looking back at the history of taxation in human society, invoices can be said to be the most important invention.

As long as you have an invoice, you can further improve your taxes!

The taxation of later generations is basically inseparable from invoices, whether paper invoices or electronic invoices.

The most heard by ordinary people are VAT invoices and ordinary invoices.

But in reality, there are many more types of invoices than that.

If you want to collect taxes well, you can't do without invoices!

……